Tax Systems
Mostrando 1-12 de 62 artigos, teses e dissertações.
-
1. Physicians’ income in Brazil: a study on information sources
SUMMARY OBJECTIVE: Data on physicians’ income are relevant for well-informed health policies, both due to their strategic role and the volume of resources that their activities represent to health systems. In Brazil, multiple sources of data measure the income of these professionals, each one with singularities that generate a complex and heterogeneous pi
Revista da Associação Médica Brasileira. Publicado em: 2022
-
2. Concepto de tributo: una perspectiva comparada Brasil-Espanã
This work analyses the concept of tribute as well as the respective conforming elements, from the perspective of both the brazilian and spanish legal systems, also going through the constitutional principles which must guide its implementation, specially the ability to pay principle, not observed by legislation in a number of situations, neither closely impo
Rev. direito GV. Publicado em: 2013-12
-
3. COMPETIÃÃO TRIBUTÃRIA VERTICAL NO BRASIL: EVIDÃNCIAS EMPÃRICAS PARA ICMS X IPI NO PERÃODO DE 1995 A 2009 / VERTICAL TAX COMPETITION IN BRAZIL: EVIDENCE EMPIRICAL TO X ICMS IPI THE PERIOD 1995 TO 2009
The main objective of this study is quantify the impact caused by changes in federal tax on the tax policy of the states, considering the presence of horizontal tax competition between states. In federal systems, where various levels of government operate simultaneously in the same tax regime, setting tax rates on the same basis of taxation, there may be the
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 12/06/2012
-
4. Correlação entre fato e decisão no processo penal e no processo administrativo tributário
Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre o fato processual e a decisão a ser produzida em cada uma dessas modalidades processuais. Diante dessa análise, busca verificar se os princípios informadores do processo penal podem ser imp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2012
-
5. Controle interno em órgão público: um estudo do sistema de pagamento de pessoal da Marinha do Brasil / Internal control in public agency: a study of people payment system of the Brasilian Navy
Nowadays administrators have on one hand, the increasing demand for public services and, on the other hand, few resources and public resistance to increasing tax base. This dilemma requires more and more powerful internal control systems in order to provide reliable information to improve operational control and decision making. Thus, this study has investig
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/02/2012
-
6. Políticas de dividendos no Brasil: um modelo de apoio à decisão / Dividend policy in Brazil: a model for decision support
From the financial management point of view, the objective of a company is to promote the maximization of their shareholders economical wealth. So, an investment decision could only be accepted if the return on this investment surpass the capital spend to generate it. In financing decisions, the goal is to achieve the companys optimal capital structure leadi
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 31/10/2011
-
7. Harmonização do Sistema Tributário no Mercosul no cenário transnacional
The object of this Dissertation is the need for Harmonization of the Tax Systems of the MERCOSUL. Its objective is to demonstrate the benefits of this process, to examine the factors that are currently posing obstacles to the achievement of this goal, and finally, to demonstrate how it is possible to implement a harmonization of the tax systems within the ma
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/08/2011
-
8. COMPARAÇÃO ENTRE DOIS SISTEMAS HIDRÁULICOS DE MEDIÇÃO DE AGUA DE IRRIGAÇÃO DE ARROZ / COMPARISON BETWEEN TWO HIDRAULICS SYSTEMS OF MEASUREMENT OF RICE IRRIGATION WATER
The irrigated farm crops are the main users of water. With this, in places where there is a water shortage to attend all sorts of use, this kind of activity is characterized like as a potentially conflicting, once that to produce one hectare of rice, are necessary thousands cubic meters of water. To work out this conflict, many actions are been developed, as
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/02/2011
-
9. THE FISCAL REGIME IMPACT ON SUBSALT RESERVES DEVELOPMENT / O IMPACTO DO MARCO REGULATÓRIO SOBRE O DESENVOLVIMENTO DAS RESERVAS DO PRÉ-SAL
The adoption of tax systems in different industries has been a discussion subject in academic circles for several years. Although a conclusion hasn¿t been reached yet about which system is more efficient, there is a consensus that tax systems should be neutral. In other words, the level of investment and the economic activity shouldn¿t be affected by its a
Publicado em: 2010
-
10. Interpretação e aplicação do direito tributário: fundamentos jurídicos da decisão
The main purpose of the present term paper is to provide a framework for a theory of the legally valid tax decision that assures the unity and consistency of the national tax system, based upon an analysis of interpretation, application and implementation of Tax Law. Positive law is understood to be a set of legal norms that exist within an historical contex
Publicado em: 2010
-
11. Replacement tax by legal presumption: study of relevance to the system / Substituição tributária por pressuposto legal: estudo da pertinência ao sistema
The study is based on problems arising in the practical application of the tax substitution called "forward", especially in the operations and benefits subject to tax on transactions relating to the Goods and the Rendering of Interstate and Intermunicipal Transportation and Communication. The choice of the GST as a model for examining the application of the
Publicado em: 2010
-
12. A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior
This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III o
Publicado em: 2010